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The iasb was a standard regulation which was trying to harmonise the us accounting standards so only one set of standards are followed.
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Is the IASB Framework helpful in readying fiscal statements?
Though the IASB Framework is helpful in readying of fiscal statements, the Framework can be considered to be less good in puting criterions than ab initio planned to be particularly as a comprehensive counsel for the standard scene issues.
Who are the board members of the IASB?
The objective of IASB is “to set up one whole set of financial reporting standards which is high-qualified, understandable, enforceable and internationally acceptable on the basis of clearly articulated principles” (IFRS Foundation, 2011). Until this year, there are 15 board members in the IASB. Each member has a voting right.
Why was the 2nd ground added to the IASB?
First motivation was to update the accounting criterions of the IASB model. An amendment was necessary to undertake this issue. The 2nd ground takes in to account the effects of globalisation which made boundaries to drop and allowed organisations to put up offices in different states.
When did the IASB adopt the conceptual model?
The old conceptual model known as Model for the Preparation and Presentation of Financial Statements was issued by the International Accounting Standards Committee ( IASC ) in 1989. In April 2001 the model was adopted by International Accounting Standards Board ( IASB ) .
Last Update: Oct 2021
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